2015 (6) TMI 1088

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..... DR for the Respondent. ORDER Per S. K. Mohanty (for the Bench): The brief facts of the case are that M/s Regent Strips (P) Ltd had imported certain consignment of Rerolling & Heavy Melting Scrap and had filed 8 numbers of bills of entry for clearance of the imported consignment. Based on the declared value of imported goods, duty liability were assessed and on payment of duty, the goods were al .....

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..... (Appeals), which were disposed who vide the impugned order, in reducing the quantum of penalty to 50%. In support of reduction of penalty amount, the Commissioner (Appeals) has observed that the main accused namely, Kapil Oberoy & Ankush Khullar nowhere in their statements have stated the appellants involvement in the fraudulent activities. Further, it has also been observed that the appellant wa .....

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..... he Bills of Entry. Hence in my view, since the involvement of the appellant in the fraudulent activities have not been proved with any tangible evidence, the proceedings initiated against him for imposition of penalty will not be justified. Therefore, penalty imposed in the Adjudication order as well as confirmed in the impugned order is not legal and proper, and as such, the appeals are allowed b .....

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